The government’s introduction of an electronic value added tax invoicing system (E-VAT) for VAT registered businesses in Ghana has hit some major roadblocks since its introduction. The new invoicing system is meant to be an improvement on how VAT transactions are invoiced. However, due to the incompetence of the GRA’s software support team write the software code and who works with the various companies to implement E-VAT, the system has failed to function properly in many companies.